The entry of payment is as follows: Debit: Accounts Payable-Credit in Customer's Name: After receiving the customer's invoice, the bank deposit will debit the raw materials or inventory goods account according to the invoice content and credit the accounts payable, so that the accounts payable will be even. The entries are as follows: Debit: raw materials (or inventory goods) loan: accounts payable-customer name extension information:

The recording time of accounts payable should be marked by the transfer of risks and rewards related to the ownership of purchased materials or the acceptance of labor services. However, in actual work, it should be handled according to different situations: 1, when the materials and invoices arrive at the same time. Generally speaking, accounts payable are registered and recorded according to invoices and bills only after the materials are accepted and put into storage. This is mainly to confirm whether the purchased materials meet the conditions stipulated in the contract in terms of quality, quantity and variety.